Law of Capital Acquisitions Tax, Stamp Duty and Local Property Tax, Finance (No. 2) Act 2023
[FA12 s99; S.I. No. 233 of 2023, Sch4]
Section 87BMerger of companies
87B. [(1) In this section –
“cross-border merger” has the same meaning as in [Regulation 25 of the European Union (Cross-Bord...
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